Jordan Company has fixed costs of $481,360. The unit selling price, variable cost per unit, and contribution margin per unit for the companys two products follow:

Product Model	Selling Price		Variable Cost per Unit			Contribution Margin per Unit
Yankee	$200		$140			$60
Zoro	320		180			140

The sales mix for products Yankee and Zoro is 65% and 35%, respectively. Determine the break-even point in units of Yankee and Zoro.

a. Product Model Yankee units b. Product Model Zoro units